Biography:

Biography:

Naomi Kakundu Mudyiwa holds a BCom LLB degree from the University of Cape Town and a Masters in Tax Law from the University of Pretoria. She has experience in providing international tax solutions to individuals and employees' taxes.

Naomi is the contributor for the South Africa country guide in Tolley’s Global Mobility/Employment Taxes.

Biography:

Dr. Asif Zaman, alongside his academic career, also runs a private consultancy part-time. He is the founder and the CEO of EATAS Consulting LTD, UK (A Corporate Education and Training Consultancy). EATAS Consulting specialises in facilitating organisations adapting to the dynamic and complex business environment and advises corporates on organisational development, management, and leadership training to develop human capital.

Dr. Asif Zaman holds an MBA from the University of Wales, Institute Cardiff (UWIC), and a PhD in Corporate Finance / Islamic Banking and Finance from Cardiff Metropolitan University.

Affiliated professional bodies:

• Fellow of the Higher Education Authority (FHEA), UK since 2011
• Academic Fellow of The Association of International Accountants FAIA(ACAD) since April 2015
• CMBE (Certified Management and Business Educator) by CABS (Chartered Association of Business Schools) since March 2020
• Chartered Institute of Management Accountants (CIMA) (CIMA - Candidate), since 2017

His expertise lies in Islamic Banking and Finance, Corporate Finance and accounting, sustainable finance, and FinTech and Digital Finance.

Dr. Asif Zaman has over 20 years of extensive business management experience in diversified industries. His entrepreneurial expertise ranges from sales, retail, and project management to the property development sector. Before entering the world of academia, he successfully managed many small and medium-sized enterprises within the UK and internationally. He has worked with industry professionals in the financial sector for commercial and private lending.

Biography:

Alex specialises in VAT and has over 25 years of experience working in tax, which includes over 10 years writing about VAT. He started to write about VAT on a freelance basis while working in practice.

In 2021 Alex joined Tolley from an accountancy practice in Yorkshire where he was a VAT consultant in an award-winning tax team that provided consultancy services to charities and owner managed businesses. He now creates new VAT content and updates existing VAT content in Tolley Library and Tolley Guidance.

Biography:

Marco Herrmann graduated as a Certified Tax Advisor (Steuerberater) in 2002 and then specialised in VAT consulting. For many years, he has headed the VAT department at the PKF Fasselt Partnerschaft mbB location in Cologne and is also a member of PKF's national and international Indirect Tax (VAT) Expert Working Group. His clients of various sizes and from a wide range of industries have in common that they have to deal with VAT matters with highest professional demands, on a daily basis. Also on a daily basis, clients receive advice from Marco and his team at the required high professional and practice-oriented level. The tasks include, not least, the organisation of coordinated appropriate VAT/GST advice worldwide by the many PKF VAT and GST experts around the world.

Biography:

Lynne is an expert in personal taxation with over 15 years' experience. Lynne joined Tolley from BDO, where she worked in the private client team and the national tax training department, having previously worked for Grant Thornton and Arthur Andersen.

Whilst in practice, Lynne handled compliance and planning matters including entrepreneurs' relief planning, capital gains tax deferral, non-domicile planning, estate planning and corporate restructuring for inheritance tax.

As well as being the in-house writer for the Personal Tax module of TolleyGuidance, Lynne has written for Taxation, Tax Adviser and Taxwise I and is a tutor for Tolley Exam Training. She is also a former Chairman of the ATT/CIOT London branch.

Biography:

Tom Shaw is an Associate Director at Deloitte. He leads Deloitte’s response to Environmental Tax budget measures, and acts as a tax lead in Deloitte‘s Road to Net Zero/Climate group. He has over ten years' experience advising businesses in every sector on the effect of environmental taxes, in addition to VAT/GST systems, customs duties and other taxes, on their operations.

Tom specialises in global trends concerning carbon pricing instruments, associated taxation policy change and business transformation. He is a Chartered Tax Adviser and holds a first class degree in Mathematics.

Biography:

Nicole is a Tax Manager within BDO London's Global Employer Services tax team. She has specialised in expatriate tax for 10 years, working in a Big 4 and a much smaller professional services firm before joining BDO in 2021.

She has worked with a variety of clients, ranging from individuals and start up companies to global corporations with large global mobility programmes.

She has experience in assisting clients with their global mobility programmes as well as regular consulting around assignment planning, remote working arrangements, employment taxes, social security and expatriate payroll operation.

Nicole has contributed to TolleyGuidance in Employment taxes.

Biography:

Elizabeth is a corporate tax lawyer who enjoys advising on M&A and corporate reconstructions, with particular reference to demergers. To achieve an efficient tax result, Elizabeth takes a holistic approach, ensuring that all tax aspects (including CIS, VAT, SDLT, corporate tax and CGT) of any transaction are considered, as well as the potential use of entrepreneur’s relief and employee incentives.

She has particular expertise in commercial and residential property transactions, which include forward-funding transactions for large institutional clients, corporate reorganisations of high end mixed use property developments and advising on VAT and SDLT issues for landed estates. Her advice relates to the full-range of property-types, including hotels, bars, care homes and student accommodation, as well as offices and prime residential property.

Elizabeth enjoys working collaboratively with her clients and their other professional advisers. She prides herself on being insightful, seeing the key concerns and above all, on being pragmatic. Elizabeth provides clarity in what is a complex area, where different tax rules conflict with one another. She has a deep understanding of her subject, explaining issues and resolving problems calmly and comprehensively without losing sight of the commercial objectives.

She works with the whole spectrum of clients who are interested in property, including pension funds, international property developers and landed estates.

Biography:

Barbara is Founder and Managing Partner of PKF Studio TCL - Tax Consulting Legal based in Italy, in Genoa Milan and Rome, www.studiotcl.com.

Barbara qualified as a Chartered Accountant, at Genoa’s Order of Chartered Accountants, in 2003. Since then, she has gained more than twenty years of professional experience in corporate tax and corporate consulting during the professional career as Director at Deloitte’s Corporate Tax Office; as partner in Primary Tax and Corporate Consultancy Firm in Genoa and Milan; registered for over 15 years in the Register of Auditors, now Statutory Auditors.

During her professional activity, she has gained experience in the field of tax and corporate accounting consulting, M&A, Due diligence, even in international environments, during the experience gained at Deloitte and within PKF international network, business evaluations, valuations, fairness opinion, pre-litigation and tax litigation management, insolvency proceedings, separate and consolidated financial statements, application of IAS-IFRS.

Barbara is also a member of Tax&Legal Commission in AIFI (Italian Private Equity, Venture Capital and Private Debt Association), which the PKF Studio TCL is associated with.

She has performed as speaker and publicist in topics of Permanent Establishment, Tax Inversion, Responsibility of the Statutory Auditor of the Portfolio Company (Private Debt Sector) and Family Office.

Biography:

Susanna Vickers is a licensed Lawyer in Portugal, and a member of the Portuguese Bar Association, holding a LLB (Bachelors degree) in Law from the Nova University of Lisbon, as well as an LLM (Masters degree) in Litigation and Arbitration from the same University, As a bilingual dual national of Portugal and the UK, she has specialised in assisting foreign companies and individuals with relocation to Portugal for several years, using the experience gained from her work at law firms, including Alves Botelho Varela & Associados - Sociedade de Advogados, SP, R.L., commonly known as ABV Advogados.

Susanna was one of the authors of the Portugal country guide in Tolley’s Global Mobility/Employment Taxes.

Biography:

Robert Trill is a tax director at Interpath Advisory, an independent advisory practice created from KPMG UK's disposal of its Restructuring practice. Having worked at leading international legal and accounting firms and at a FTSE 100 group, Robert has over 20 years of corporate tax experience. Particular areas of tax specialism for Robert include solvent and insolvent restructurings, M&A, financing transactions and complex UK and international advisory. Robert works with businesses across most industry sectors, advising clients of all sizes, from SMEs to large multinationals.

Biography:

Kiran specialises in executive remuneration and incentives matters.

Kiran advises on the establishment and operation of a wide range of cash and share-based incentive arrangements for both listed and private clients in the UK and globally.  She also works with clients on the remuneration aspects of executive recruitments and terminations and advises on corporate governance issues and compliance.

In addition, Kiran advises clients on the incentive plan aspects of transactions, including takeovers, IPOs, schemes of arrangement, rights issues, demergers and schemes of arrangement.

Kiran is a member of the Share Plan Lawyers group and of ProShare focus groups.  She is also a contributor to Revenue Law – Principles and Practice on the taxation of share plans.

Biography:

Dr. Patrick Mulcahy, FCA, CTA (Tax and Accounting Lecturer, Dublin City University and Tax Director, Financial Services Group, PwC).

Biography:

Sophie is a very well known tax lecturer and writer and has been involved in ATT and CTA training for over 25 years with a reputation for giving clear, enthusiastic lectures.

Sophie is known for always having time to help students - whether in choosing which combination of CTA papers to sit and in which order or helping with technical queries.

Sophie started her career as a Chartered Accountant in the tax department of the London office of Andersen, qualifying in 1994 and winning prizes at every sitting of her ACA examinations.

She discovered her passion for lecturing through her involvement with internal tax training courses at Andersen and thereafter decided to pursue a full time training role, joining BPP Taxation Courses in 1996. Whilst at BPP Sophie passed her CTA examinations with distinction and was awarded the prize for the Personal Tax paper.

Sophie was CTA Course Director at BPP for some years before moving to Tolley in 2003. Sophie is one of the original members of the team who started the tax exam training business within Tolley. She is in charge of the updating of the material for both the distance learning and revision courses and the audio-visual lectures which Tolley provide to ATT and CTA students. Her knowledge of the way in which tax is examined across CTA is unrivalled.

Biography:

Irfan  is a Tax Partner in the London Real Estate tax team at RSM Tax and Advisory Services LLP. He advises both Shariah compliant and conventional real estate investors and fund managers on all aspects of tax structuring of funds and UK and pan-European real estate transactions and strategies across commercial, retail, residential, logistics, hotels, and student accommodation properties.

Over the years he has led and advised on numerous high profile real estate transactions as well as acquisition of real estate related distressed loan portfolios and loan work out strategies for distressed debt funds.

Irfan contr0ibutes to Tolley's International Tax Planning.

Biography:

Liz started her career with EY in Bristol in 1992, where she passed the AAT exams and then trained as a Certified Accountant. Once qualified, she became involved in the recruitment and internal training of graduate accounting and tax trainees at EY. She joined BPP Bristol as a tutor in 1999 and passed CTA in May 2007, winning The Ian Walker Medal for the highest mark in Paper I.

Over her last 5 years at BPP Liz managed Bristol Tax Courses, taught across a broad range of qualifications and subject areas and wrote materials for CTA, ATT and ICAEW exams.

Liz joined Tolley Exam Training in 2012 as a tutor and a writer. Liz is head of the Bristol Centre and provides an unrivalled level of service to local clients and students, and manages the learning resource nationally.

Liz still loves being in the classroom, and teaches across the CTA and ATT qualifications.

Biography:

Jeremy is an experienced employee share schemes and corporate lawyer with more than 13 years' experience in advising companies of all sizes in relation to their corporate and employee share scheme requirements. He advises on the design and implementation of employee incentive arrangements for private and public companies, including all types of tax-advantaged schemes and unapproved arrangements for senior executives, management and the general workforce.

 He also advises on the share scheme related aspects of corporate transactions and has particular expertise in employee shareholder status. Prior to co-founding Cooper Cavendish, Jeremy was an Associate Director in the Incentives team at international legal practice, Osborne Clarke LLP, which he joined in 2013. Prior to this, Jeremy was a Senior Associate in the corporate team at Osborne Clarke LLP, where he led a broad range of transactions, including mergers & acquisitions, disposals, joint-ventures and company start-ups. Jeremy has advised many companies on constitutional issues and has extensive experience of drafting constitutional documents including articles of association and shareholders' agreements.

Jeremy trained and qualified as a solicitor in September 2004 and has undertaken a number of secondments, including acting as in-house corporate counsel for Zurich Financial Services and has also advised on a key client relationship management project for Osborne Clarke LLP.

Jeremy is a member of the Share Plan Lawyers Organisation and was a speaker at the 2016 annual conference. In 2016 he formed part of a Committee of the Share Plan Lawyers Organisation which has reviewed and provided comments on the HM Revenue & Customs Share Schemes Manuals